Kerala DA Arrear Calculator 2021–2026 – Calculate Salary Arrears with Latest G.O.

DA (Dearness Allowance) arrear is the difference between DA that was due to an employee and the DA that was actually paid during a period. Under 11th PRC, DA revisions were announced with a delay — so the difference between the due rate and the paid rate for each month is the arrear amount. Formula: DA Arrear = (DA Due% − DA Paid%) × Basic Pay × Number of months.

The 11th Pay Revision Commission (PRC) was implemented with effect from July 2019. DA arrears for the period July 2019 to February 2021 were fully settled via G.O.(P)No.27/2021. The remaining DA arrears — from March 2021 onwards — are what this calculator computes, in accordance with subsequent G.O.s issued by the Kerala Finance Department.

As per G.O.(P)No.27/2026/Fin dated 20/02/2026, Kerala government sanctioned DA arrear for three DA slabs effective January 2024, July 2024, and January 2025. The arrear is credited to the employee's GPF/PF account. Pensioners receive the corresponding DR (Dearness Relief) arrear as per the same G.O.

DA arrears sanctioned under the Kerala 11th PRC are credited to the employee's General Provident Fund (GPF) or PF account, not paid as cash. The GPF credit is subject to a lock-in period. Pensioners receive DR arrears as a separate payment as per the Finance Department G.O.

Yes, DA arrear received by Kerala government employees is taxable as salary income in the year of receipt under the Income Tax Act. However, employees can claim relief under Section 89(1) by filing Form 10E, which spreads the tax liability across the years to which the arrear relates, reducing the effective tax burden.